Chapter 3.82 TOBACCO PRODUCTS AND MARIJUANA CULTIVATION FACILITIES EXCISE TAX
This chapter is included in your selections.
Sections:
- 3.82.010 Purpose and intent.
- 3.82.020 Definitions.
- 3.82.030 Levy of excise tax on tobacco products – Rate.
- 3.82.031 Levy of excise tax on marijuana cultivation facilities – Rate.
- 3.82.040 Exemptions.
- 3.82.050 Registration.
- 3.82.060 Quarterly returns – Penalties and interest for delinquency.
- 3.82.070 Delinquency – Failure to submit return or to remit taxes.
- 3.82.080 Records maintenance and inspection.
- 3.82.090 Sale of business – Final tax return – Liability of purchaser.
- 3.82.100 Lien for tax, interest and penalties due.
- 3.82.101 Penalty for violation.
- 3.82.110 Separate accounting.
- 3.82.120 Protest of tax.
- 3.82.130 Borough business license.